<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">TEBLİĞ</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt;mso-line-height-rule: exactly" class="1-Baslk"><span style="font-size:9.0pt">Sosyal G</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">venlik Kurumu Ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">ndan:</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İŞ</span><span style="font-size:9.0pt">VEREN UYGULAMA TEBL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">İĞİ</span><span style="font-size:9.0pt">NDE DE</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ĞİŞİ</span><span style="font-size:9.0pt">KL</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">K</span></p> <p style="margin-bottom:8.5pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">YAPILMASINA DA</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">R TEBL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İĞ</span><span style="font-size:9.0pt"> </span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b><span style="font-size:9.0pt">MADDE 1 </span></b><b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><span style="font-size:9.0pt"> 1/9/2012 tarihli ve 28398 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">de yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanan </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt">veren Uygulama Tebli</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inin 2.1.2.6 numaral</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"><span style="mso-spacerun:yes"> </span>maddesinin </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">a) Eksik G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n Nedenlerinin Bildirilmesi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"><span style="mso-spacerun:yes"> </span>ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> ve d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> bentlerinde yer alan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">30</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibareleri </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">10</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> olarak<span style="mso-spacerun:yes"> </span>de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 2.2 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (d) ve (h) bentleri a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">d) 4857 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt"> Kanununun 21 inci maddesine istinaden i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> mahkemelerince veya </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel hakem taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan verilen kararlar uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca, g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">reve iadesine karar verilen sigortal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> personelin kesinle</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">en mahkeme veya </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel hakem karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inden itibaren on i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamak i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verene ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vuruda bulunmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenin usul</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne uygun daveti </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerine i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, davete ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin tebligat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihin veya i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şç</span><span style="font-size:9.0pt">iyi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">latmamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, sigortal</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> personelin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamak i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verene yapt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurusuna ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin tebligat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihi,</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">’’</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">h) Kamu kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanunun 4 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) bendi kapsam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">an sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in mahkeme kararlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> veya idarece verilen kararlar gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">ince geriye y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nelik </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret niteli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, mahkeme karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n idareye tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt"> edildi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihi takip eden g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden veya idarenin karar tarihini,</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 2.4 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (d) ve (h)<span style="mso-spacerun:yes"> </span>bentleri a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">d) 4857 say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">İş</span><span style="font-size:9.0pt"> Kanununun 21 inci maddesine istinaden i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> mahkemelerince veya </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel hakem taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan verilen kararlar uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nca, g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">reve iadesine karar verilen sigortal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> personelin kesinle</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">en mahkeme veya </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel hakem karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inden itibaren on i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamak i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verene ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vuruda bulunmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenin usul</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne uygun daveti </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerine i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, davete ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin tebligat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihin veya i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şç</span><span style="font-size:9.0pt">iyi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">latmamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, sigortal</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> personelin i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamak i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verene yapt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">vurusuna ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin tebligat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihi,</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">’’</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">h) Kamu kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanunun 4 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) bendi kapsam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">an sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in mahkeme kararlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> veya idarece verilen kararlar gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">ince geriye y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nelik </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret ve </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret niteli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, mahkeme karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n idareye tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt"> edildi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihi takip eden g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden veya idarenin karar tarihini,</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 3.1 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">e-Devlet </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerinden yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan prime esas g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k kazan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> beyanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> da Kuruma verilmi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> beyan olarak kabul edilir.</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> c</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlesi eklenmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> ve d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">Sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n prime esas kazan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile ilgili olarak yapacaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> beyanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n dikkate al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nma tarihi; yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> olarak yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan beyanda, beyan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kuruma intikal etti</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarih, e-Devlet </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerinden internet arac</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ile yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan beyanda ise sisteme girildi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihtir. Prime esas kazan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> beyan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ay i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde bir kez verilebilir. Belirtilen </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekillerde yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan ve ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lang</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">c</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">sterilen bu beyan, de</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmedi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rece sonraki aylar i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in de yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> say</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. Yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan beyana istinaden </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">st </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ste oniki aydan fazla prim </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demesinde bulunulmamas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, bu oniki ayl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">renin sonundan itibaren beyan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ge</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erlili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i ortadan kalkar.</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 3.3 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n son c</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlesi<span style="mso-spacerun:yes"> </span></span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">Ancak t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ili</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i haiz kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ortaklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda bu f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kra h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> 1/10/2008 tarihinden itibaren ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erli olmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere uygulanmaz.</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">eklinde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 4.6.1.3. numaral</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin son f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir. </span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">Yukar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">da belirtilen nedenlerden dolay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ge</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">mi</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nelik olarak d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenecek ek mahiyetteki fiili hizmet s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> prim belgelerinin, ayl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k, </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret veya tahsisat</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demesinin yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihi takip eden g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">layarak 15 inci g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n sonuna kadar, mahkeme karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla fiili hizmet s</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan yararland</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na karar verilenler i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in ilgili i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verene tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt"> edilen mahkeme karar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n uygulanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> gereken s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">renin son g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> takip eden g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">layarak 15 inci g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n sonuna kadar, asaleti tasdik olunan emniyet mensuplar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n adayl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">relerine ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">mi</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">e d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k olarak hesap edilecek fiili hizmet s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> primleri ise asaletin tasdik edildi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inin ilgiliye tebli</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt"> edildi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihi takip eden g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">layarak 15 inci g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n sonuna kadar Kuruma verilecek ve muhteviyat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> prim tutarlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">relerde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denecektir.</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> </span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 7 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 4.6.2.1 numaral</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinde yer alan </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rnekler s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rnek </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><span style="font-size:9.0pt"> 15/3/2012-14/4/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki Mart ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maa</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt"> 15/3/2012 tarihinde pe</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">in </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">dendikten sonra 20/3/2012 tarihinde g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revinden ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan bir sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kanunun 40 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesindeki tablonun (13) ve (14) numaral</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ralar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda belirtilen i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerleri ile birlikte belirtilen i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">mas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde 15/1/2012-14/4/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reye, bunlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ralarda belirtilen i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerleri ile birlikte belirtilen i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">mas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde ise 15/1/2012-20/3/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reye ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin fiili hizmet zamm</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> prim belgesinin maa</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neminin son g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne (14/4/2012) ait ay olan Nisan ay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n sonuna kadar (30/4/2012) g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmesi gerekmektedir.</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">“Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rnek </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><span style="font-size:9.0pt"> 1/4/2012-30/4/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki Nisan ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maa</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt"> 1/4/2012 tarihinde pe</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">in </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">dendikten sonra 18/4/2012 tarihinde g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revinden ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan bir sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n Kanunun 40 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesindeki tablonun (13) ve (14) numaral</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ralar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda belirtilen i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerleri ile birlikte belirtilen i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">mas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde 1/1/2012-30/4/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reye, bunlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ralarda belirtilen i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerleri ile birlikte belirtilen i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lerde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">mas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde ise 1/1/2012-18/4/2012 tarihleri aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndaki s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reye ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin fiili hizmet zamm</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> prim belgesinin Nisan ay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n sonundan itibaren on be</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">inci g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n sonu olan 15/5/2012 tarihine kadar g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nderilmesi gerekmektedir.</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 8 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 6 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesi a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">Prim bor</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n katma de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi iade alaca</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesinin talep edilmesi durumunda, primin en ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesi gereken yasal s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re; Kanunun 4 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) bendine tabi sigortal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ran i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenlerden; sigortal</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lara ait </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cretleri her ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 1</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">i ila sonu aras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olarak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deyen i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenler y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden, primin ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u ay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> takip eden ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n sonu (vade) yerine, vadeyi izleyen yirminci, sigortal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lara ait </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cretlerin her ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 15</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">inden, ertesi ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 14</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’ü</span><span style="font-size:9.0pt">ne kadarki d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neme ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olarak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">dendi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">verenler y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden ise, primin ili</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nemi takip eden d</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nemin sonu (vade) yerine, vadeyi takip eden yirminci g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">n olacakt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rnek </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">cretlerin her ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 1</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">i ila sonu aras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">en s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reye ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">dendi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel sekt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re ait bir i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerinde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lara ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin bulunan 2014/Nisan ay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ait prim borcunun, katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi (KDV) iadesi alaca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesinin talep edilmesi halinde, KDV iadesi alaca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup talep edilmemi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> olmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> durumunda prim borcu en ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> ait oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u 2014/Nisan ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> takip eden 2014/May</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s ay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sonuna, di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er bir ifadeyle 31/5/2014 tarihine kadar </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesi gerekmekte iken, prim borcunun KDV iadesi alaca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsubu suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">denmesinin talep edilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt"> olmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> nedeniyle s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu sigorta primine denk gelecek iade tutar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, ilgili vergi dairesince 20/6/2014 tarihine kadar (bu tarih dahil) Kuruma aktar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, bahse konu aya ait primler yasal s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> kabul edilecektir. Yirminci g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n resmi tatile rastlamas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve bu nedenle prim bor</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n yirminci g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> takip eden ilk i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde mahsup edilmesi halinde de yine primler yasal s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">resi i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> kabul edilecektir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rnek </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Kanunun 4 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) bendi kapsam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ran resmi nitelikteki (B) Kamu Kurumu, 15/1/2014-14/2/2014 d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neminde </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n primlerini en ge</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> 14/3/2014 tarihine kadar </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demesi gerekmekte iken, prim borcunun KDV iadesi alaca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsubu suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">denmesinin talep edilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt"> olmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu sigorta primine denk gelecek iade tutar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ilgili vergi dairesince 3/4/2014 tarihine kadar (bu tarih dahil) Kuruma aktar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde, bahse konu d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neme ait primler yasal s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> kabul edilecektir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">Cari aya ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin prim bor</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n yasal </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resinin sona erdi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihi izleyen yirmi g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde katma de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi iade alaca</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesi s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda, mahsup edilen tutar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n prim borcunun tamam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">lamamas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> durumunda, mahsup edilen k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m yasal s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> say</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lacak, buna kar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmemi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">sm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, yirmi g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re dikkate al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmaks</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, yasal </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resinin sona erdi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihten </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demenin yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">laca</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt"> tarihe kadar gecikme cezas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve gecikme zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> uygulanmak suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denecektir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">Cari aya ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin prim bor</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n yasal </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resinin sona erdi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihi izleyen yirmi g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">irildikten sonra katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi iade alaca</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesi halinde ise, s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu bor</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lara, yine yirmi g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re dikkate al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmaks</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, yasal </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resinin sona erdi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihten </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demenin yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">laca</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt"> tarihe kadar gecikme cezas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve gecikme zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> uygulanacakt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">Ö</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rnek </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">‒</span></b><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">cretleri her ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 1</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">i ila 30</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">’</span><span style="font-size:9.0pt">u aras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denen </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel sekt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re ait bir i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">yerinde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lara ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin 2014/Mart ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na ait prim borcunun, katma de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er vergisi (KDV) iadesi alaca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">ndan mahsup suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesinin talep edilmesi halinde, s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu sigorta primine denk gelecek iade tutar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, ilgili vergi dairesince 20/5/2014 tarihine kadar Kuruma aktar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmamas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> halinde, bahse konu aya ait primler yasal s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> kabul edilmeyece</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">inden, yasal </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">deme s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">resinin sona erdi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i 30/4/2014 tarihini takip eden g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden, </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">demenin yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> tarihe kadar gecikme cezas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve gecikme zamm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> hesaplanacakt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 9 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in 7.2 numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddesinin ikinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> bendi a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">Kamu kurumlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda Kanunun 4 </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) bendi kapsam</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">an sigortal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lar i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in mahkeme kararlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> veya idarece verilen kararlar gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">ince geriye y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nelik </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cret </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">denmesi halinde bu </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">cretler ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin olduklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> aylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n,</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 10 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">‒</span></b><span style="font-size:9.0pt"> Bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in;</span></p> <span style="font-size:9.0pt">a) 5 inci maddesi 1/10/2008 tarihinden, </span>